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Document 62001CJ0422
Judgment of the Court (Fifth Chamber) of 26 June 2003.#Försäkringsaktiebolaget Skandia (publ) and Ola Ramstedt v Riksskatteverket.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#Occupational endowment pension insurance - Policy taken out with a company in another Member State - Difference in tax treatment - Compatibility with Article 49 EC.#Case C-422/01.
Judgment of the Court (Fifth Chamber) of 26 June 2003.
Försäkringsaktiebolaget Skandia (publ) and Ola Ramstedt v Riksskatteverket.
Reference for a preliminary ruling: Regeringsrätten - Sweden.
Occupational endowment pension insurance - Policy taken out with a company in another Member State - Difference in tax treatment - Compatibility with Article 49 EC.
Case C-422/01.
Judgment of the Court (Fifth Chamber) of 26 June 2003.
Försäkringsaktiebolaget Skandia (publ) and Ola Ramstedt v Riksskatteverket.
Reference for a preliminary ruling: Regeringsrätten - Sweden.
Occupational endowment pension insurance - Policy taken out with a company in another Member State - Difference in tax treatment - Compatibility with Article 49 EC.
Case C-422/01.
European Court Reports 2003 I-06817
ECLI identifier: ECLI:EU:C:2003:380
*A9* Regeringsrätten, beslut av 23/10/2001 (1242-2000)
- JURIFAST
*P1* Regeringsrätten, dom av 04/05/2004 (1242-2000)
- JURIFAST
«(Occupational endowment pension insurance – Policy taken out with a company in another Member State – Difference in tax treatment – Compatibility with Article 49 EC)»
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(Art. 49 EC)
JUDGMENT OF THE COURT (Fifth Chamber)
26 June 2003 (1)
((Occupational endowment pension insurance – Policy taken out with a company in another Member State – Difference in tax treatment – Compatibility with Article 49 EC))
In Case C-422/01, REFERENCE to the Court under Article 234 EC by the Regeringsrätten (Sweden) for a preliminary ruling in the proceedings pending before that court between Försäkringsaktiebolaget Skandia (publ), Ola Ramstedtand
Riksskatteverket, on the interpretation of the EC Treaty and Article 49 EC in particular,THE COURT (Fifth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of Försäkringsaktiebolaget Skandia (publ) and Mr Ramstedt, represented by J.-M. Bexhed, of the Riksskatteverket, represented by G. Bäck, acting as Agent, of the Swedish Government, represented by A. Kruse and K. Wistrand, acting as Agents, of the Commission, represented by C. Tufvesson and R. Lyal, and of the EFTA Surveillance Authority, represented by E. Wright and by P.A. Bjørgan, at the hearing on 30 January 2003,
after hearing the Opinion of the Advocate General at the sitting on 3 April 2003,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the question referred to it by the Regeringsrätten (Sweden) by order of 23 October 2001, hereby rules:
Wathelet |
Timmermans |
La Pergola |
Jann |
Rosas |
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R. Grass |
M. Wathelet |
Registrar |
President of the Fifth Chamber |